CIS Contractor

CIS Contractor

Didn't find your answer?

CIS contractor client, going through an agency, now only has gross contractors, are they able to deregister?

Replies (2)

Please login or register to join the discussion.

Euan's picture
By Euan MacLennan
07th Jul 2015 13:40

Not sure what you mean

If you mean that the CIS contractor now only makes payments to gross payment sub-contractors, the answer is No - he must continue to file monthly CIS300 returns of his payments to all of his sub-contractors whether gross or net of tax.

Thanks (0)
RLI
By lionofludesch
07th Jul 2015 14:38

Agree with Euan

Yes - still needs to file.

Less like a Christmas Club, obviously, if there's no tax deducted.

Thanks (0)